The types of activities chosen by an individual entrepreneur (IP) determine, on the one hand, what codes according to the All-Russian Classifier of Types economic activity will be indicated in the application for state registration as an individual entrepreneur, and on the other hand may require additional registration documents allowing the entrepreneur to engage in the chosen activity (for example, obtain a license or be a member of a self-regulatory organization). Let's look at what individual entrepreneurs should pay attention to.
Types of activities for individual entrepreneurs 2017
Back in 2016 (namely July 11), a new edition of the All-Russian Classifier of Economic Activities OK 029-2014 (hereinafter referred to as NACE rev. 2) came into force, which should be applied to everyone who has expressed a desire to engage in entrepreneurial activity in 2017. In accordance with this classifier, when filling out an application for state registration as an individual entrepreneur, you must indicate those codes that will correspond to the activity planned for implementation. Accordingly, the unified state register of individual entrepreneurs will contain codes corresponding to the types of activities of individual entrepreneurs in 2017.
When planning a future business, an individual entrepreneur should remember:
- You can carry out any type of activity that is not prohibited by law;
- The types of activities of individual entrepreneurs determined by the legislation on licensing should be carried out only with a license or special permission (clause 1 of Article 49 of the Civil Code of the Russian Federation) (for example, transportation of people by motor transport, detective activities, educational activities etc.);
- in the field of construction, appraisal and other industries, it is required to be a member of a self-regulatory organization;
- There is a ban on certain types of activities for individual entrepreneurs in 2017.
Making changes to the types of activities of individual entrepreneurs
For those entrepreneurs who were registered before the new edition of OKVED NACE ed. 2 and for which today the Unified State Register of Individual Entrepreneurs contains other codes in accordance with OKVED NACE rev. 1, nothing has changed. There is no need to make changes to the types of activities of an individual entrepreneur, just as there is no need to cancel the previous certificate of state registration as an individual entrepreneur and re-register.
If the individual entrepreneur changes the direction of the business in 2017 and/or begins to carry out other types of activities, the entrepreneur must make changes to the Unified State Register of Individual Entrepreneurs by submitting an application to the tax authority, in which new (other) codes should be indicated in accordance with the current OKVED NACE rev. 2.
IP and patent: types of activities
The ability of an individual entrepreneur to switch to a patent taxation system depends on the business being carried out (planned to be carried out).
The Tax Code of the Russian Federation contains an exhaustive list of types of activities in respect of which the application of PSNO is possible (clause 2 of Article 346.43 of the Tax Code of the Russian Federation). This is the provision of personal services to the population by individual entrepreneurs, veterinary services, rental services, implementation of individual entrepreneurial activities in commercial and sport fishing and fish farming, etc. At the same time, the legislator gives regional authorities the right to expand this list with other types of activities by adopting the appropriate law.
If an individual entrepreneur carries out activities from the specified list, then he can be recognized as a PSNO taxpayer.
The cost of an individual entrepreneur’s patent is calculated depending on the type of activity, and also depends on the place (region) of the business.
When registering, the first thing you need to do is indicate the types of activities of the individual entrepreneur. Individual entrepreneur Having looked through the list, he must select a special code that encodes information about what he can do. But how do you know which one is right? After looking at the list, you understand that several codes may fit one type of activity. Don't panic - there's nothing wrong with it. We will show you how to independently determine your code using the information from the OKVED directory.
The activities of individual entrepreneurs have their own nuances, for example, they relate to information that is taken into account when calculating tax. If you decide, get ready to pay for your employees. The amount of social insurance is calculated depending on the type of activity included in the Unified State Register of Individual Entrepreneurs. Therefore, it is important to choose a code so that it most accurately reflects the scope of your business and does not cause problems in the future.
The main type of activity will be displayed in all reporting documentation of the individual entrepreneur.
How to choose a code?
In Russia, as of 2017, there are permitted and prohibited types of activities for individual entrepreneurs.
The list is divided into groups:
- standard or ordinary;
- licensed;
- activities that require permits and approved documentation;
- prohibited.
Let's take a closer look at each group to determine which type of activity belongs to.
Standard activity
To ordinary entrepreneurial types activities include those that are allowed to be freely practiced immediately after registration. To organize a business here there is no need to obtain a license or additional documents.
The list of standard activities is divided into small groups:
- Services of various types (preparation of legal documents, construction, intermediary, household and the like).
- Renting residential and commercial real estate.
- Creative activity.
- Rental of transport or things.
- Printing and publishing (works protected by law from plagiarism are excluded).
- Pedagogical services (tutoring, language teaching).
- Wholesale trade (products that are prohibited or restricted in distribution are excluded).
If your future business is related to sales or you decide to open a law office, then look for the code in the section on regular activities for individual entrepreneurs.
Ordinary business areas include those that are allowed to be freely carried out immediately after registration.
Licensed area
Licensed types include those that require the entrepreneur to obtain special documentation. The license is issued by authorized government bodies. You can apply for licensing immediately. Each license is issued in accordance with certain standards that the entrepreneur must comply with.
The prohibited list is constantly reviewed and supplemented. It now includes 43 titles.
Selecting the code using the example
If you have figured out which group your business belongs to, then all you have to do is choose from the ready-made list required code. Each type may have several names. In this case, we select the main one - the most suitable one - and two additional ones that intersect.
Let's look at an example of how to choose a code for an individual entrepreneur who is going to open a furniture showroom:
- The salon's main service area is retail furniture. Select OKVED code 52 (retail trade).
- In the section we find type of activity 52.44 - furniture and household goods.
- We think about what products can accompany the furniture. We recommend choosing additionally: 52.48 – trade in office furniture (computer chairs, tables) and 52.41 – trade in textiles (pillows and blankets, rugs, sofa covers).
The main code will be 52.44, two additional ones will be 52.48 and 52.41. Similarly, you can find a code for any business.
When choosing a type of activity, approach the issue responsibly. There is no need to rush, as a rash choice will affect the amount of tax and social contributions. Of course, in the future you can choose the selected activities, but time and money will be lost.
One of the most common changes made to the Unified State Register of Legal Entities is a change in the composition of LLC participants - the entry of new ones and the exit of old ones. The entry of a new participant may be with an increase authorized capital and without changing it.
For 2019, there is only one way to introduce a new participant into an LLC without increasing the authorized capital. This is a notarized transaction of purchase and sale or donation of a share in an LLC.
The cost of notarization of such a transaction is about 30 thousand rubles, the completion time is one week.
But there is an alternative! You can introduce a new participant with an increase in the authorized capital. And his minimum threshold not regulated by law. You can increase your capital even by 100 rubles.
In the latter case, the cost of introducing a new LLC participant will be cheaper.
You don't need to understand the intricacies of the law! Contact us and we will take care of making changes to the company in the Unified State Register of Legal Entities!
Step-by-step instruction on introducing a new participant into the LLC founders in 2019 with an increase in the authorized capital
Step #1. Preparation of a package of documents
- Application for acceptance of new members. A future member of the company must write an application addressed to the general director about his acceptance as a member of the founders of the LLC. This statement must reflect the size of the share in percentages or fractions that the new participant wishes to have, as well as the amount that he will contribute to the authorized capital of the company by depositing it into the company's cash desk or into the organization's current account.
- Protocol of extraordinary general meeting participants or a decision to increase the authorized capital. Simultaneously with the introduction of a new participant by increasing the authorized capital, it is possible to change or add types of activities, change the general director and change the legal address, therefore all upcoming changes must be reflected in the agenda of the protocol or decision. Please note that since 2016, the protocol and decision when increasing the authorized capital are subject to mandatory notarization.
- Develop a new edition of the charter (2 copies) or create a list of changes to the current charter, 2 copies will also be required. The new edition or the list of changes will reflect the new amount of the authorized capital, as well as all the changes you decided to make. New edition It is more difficult to develop a charter than to draw up a list of changes, but in the future the charter is easier to use than a list of changes.
- Prepare and fill out an application according to form No. P13001. In the application, fill out the required sheets according to the planned changes.
- Prepare a document certifying payment of the share of the authorized capital of the new founder. To pay for the Criminal Code, a bank certificate confirming payment for the Criminal Code is suitable, or cash receipt order for entering the capital into the company's cash desk, signed by the chief accountant and cashier. Within 3 working days after payment of the Criminal Code, it is necessary to have the documents certified by a notary and submit for registration to the tax office.
- Receipt of payment of the state fee for registration of changes. The state fee for registration of changes made to constituent documents is 800 rubles. You can pay through a Sberbank branch, or at the tax office when submitting documents at the terminal, which will be faster and more convenient.
Step #2. Certification of documents by a notary
Registration will require mandatory certification of documents by a notary, the presence of all members of the company is required, the applicant is always a current CEO society.
The notary will need to obtain a current extract from the Unified State Register of Legal Entities, no older than 10-15 days. Prepare all the documents described above, as well as take a complete set of constituent documents (certificate of state registration, registration, current charter, protocol or decision on the appointment of the general director, etc.)
Step #3. Submitting documents to the tax office
After the notary has certified the documents, they must be submitted for registration to the tax office. In Moscow, the role of the registering tax inspectorate is performed by Inspectorate No. 46, which is located at the address: Moscow, Pokhodny Proezd, building 3, building 2. (Tushino District).
If you have not paid the state fee in advance, you will need to pay it at the terminal, then receive a coupon in the electronic queue and submit the prepared documents to register the changes. Submitting documents yourself is not a quick process; be prepared to spend at least two to five hours in line.
To register changes, you must provide the following package of documents:
- application for acceptance of new participants;
- minutes of the extraordinary general meeting of participants, as well as a copy of the notarial certificate, if the company has 1 participant, then the decision to increase the authorized capital certified by a notary;
- a new edition of the charter (2 copies) or a sheet of changes to the current charter (2 copies);
- application in form No. P13001, certified by a notary;
- a certificate from the bank or a cash receipt order certifying payment of the share of the authorized capital of the new founder;
- receipt for payment of state duty.
After submitting documents for registration, you will be given a document acceptance receipt, which will indicate the date of receipt of the completed registration documents.
Step #4. Receiving ready documents
On the sixth working day from the date of submission of documents, you must come to the tax office with a receipt and receive the completed documents.
- Unified State Register of Legal Entities sheet;
- a new edition of the charter (1 copy) certified and marked by the registering authority.
